2006 (9) TMI 185

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....d 11-4-2001 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal') in Appeal Nos. E/3198/93-B, E/944/94-B, E/945/93-B & E/954/94-B whereby the Tribunal while dismissing the appeal filed by the assessee has affirmed the order passed by the authorities below. Before the Tribunal, two fold submissions were raised: (1)     &nb....

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....as become final. 3. On the second point, the Tribunal recorded a finding that the benefit of the notification claimed by the assessee was not available to the assessee in view of the decision of the Larger Bench in the case of TISCO Ltd. v. CCE, Madras - 2000 (118) E.L.T. 104 (T-LB) wherein the Tribunal had held that benefit of the notification is available (i) only for production within the work....